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2016

FINAL ACCOUNTS

Financial Statements & Budgetary Reports

Consumers, Health Agriculture and Food Executive Agency

Ref. Ares(2017)3293058 - 30/06/2017

CHAFEA FINAL ACCOUNTS-2016 CONSUMERS, HEALTH, AGRICULTURE AND FOOD EXECUTIVE AGENCY

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TABLE OF CONTENTS

CERTIFICATION OF THE ACCOUNTS & STATEMENT OF THE DIRECTOR .................................... 3

PART I .................................................................................................................................................... 4

1. INTRODUCTION ...................................................................................................................... 4

2. ANNUAL ACCOUNTS ............................................................................................................. 6

2.1. LEGAL BASIS ......................................................................................................................... 6

2.2. AGENCY ACCOUNTS ............................................................................................................. 7

3. ACCOUNTING PRINCIPLES ................................................................................................... 7

4. CONSOLIDATION ................................................................................................................... 7

5. ACCOUNTING RULES ............................................................................................................ 7

PART II - FINANCIAL STATEMENTS ................................................................................................... 8

1. BALANCE SHEET - 31/12/2016 ............................................................................................. 8

2. STATEMENT OF FINANCIAL PERFORMANCE .................................................................... 9

3. CASHFLOW TABLE (INDIRECT METHOD) ......................................................................... 10

4. STATEMENT OF CHANGES IN NET ASSETS ..................................................................... 10

5. NOTES TO THE FINANCIAL STATEMENTS ....................................................................... 11

6. RECONCILIATION OF THE ECONOMIC RESULT WITH THE BUDGET RESULT ............ 18

PART III - REPORTS ON BUDGET IMPLEMENTATION ................................................................... 20

1. BUDGET OUTTURN ACCOUNT ........................................................................................... 20

2. BUDGET IMPLEMENTATION REPORTS ............................................................................. 21

3. NOTES ON BUDGET IMPLEMENTATION ........................................................................... 23

4. HUMAN RESOURCES ON 31-12-2016 ................................................................................. 26

5. OVERVIEW OF CONTRACTS ON 31-12-2016 ..................................................................... 27

6. REPORT ON FINANCIAL MANAGEMENT IN 2016 ............................................................. 31


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CERTIFICATION OF THE ACCOUNTS & STATEMENT OF THE DIRECTOR

Certification of the accounts Statement of the Director

The annual accounts of the Consumers, Health,

Agriculture and Food Executive Agency (CHAFEA)

for the year 2016 have been prepared in accordance

with the Title IX of the Financial Regulation applicable

to the general budget of the European Union, the

accounting rules adopted by the Commission's

Accounting Officer and the accounting principles and

methods adopted by myself.

I acknowledge my responsibility for the preparation

and presentation of the annual accounts of CHAFEA

in accordance with Article 68 of the Financial

Regulation.

I have obtained from the Authorising Officer, who

certified its reliability, all the information necessary for

the production of the accounts that show CHAFEA's

assets and liabilities and the budgetary

implementation.

I hereby certify that based on this information, and on

such checks as I deemed necessary to sign off the

accounts, I have a reasonable assurance that the

accounts present fairly, in all material aspects, the

financial position, the results of the operations and

the cash-flow of CHAFEA.

I, the undersigned, Director of the Consumers, Health

Agriculture and Food Executive Agency (CHAFEA), in

my capacity as Authorising Officer:

- Declare that the information contained in this report

gives a true and fair view.

- State that I have reasonable assurance that the

resources assigned to the activities described in the

Annual Activity Report have been used for their

intended purpose and in accordance with the principles

of sound management, and that the control procedures

put in place give the necessary guarantees concerning

the legality and regularity of the underlying

transactions.

This reasonable assurance is based on my own

judgment and on the information at my disposal, such

as the results of the self-assessment, ex-ante controls,

the observations of the Internal Audit Service and the

lessons learnt from the reports of the Court of Auditors

for years prior to the year of this declaration.

- Confirm that I am not aware of anything not reported

here which could harm the interests of the institution.

Luxembourg, 30/06/2017

Ms Orsolya KUTI Ms Véronique WASBAUER

Accounting Officer Director


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PART I

1. Introduction

The Consumers, Health, Agriculture and Food Executive Agency (CHAFEA) is the result of the transformation of the Executive Agency for Health and Consumers (EAHC), following the Commission implementing Decision of 17 December 2013 (Ref. 2013/770/EU). By the Commission Implementing Decision of 17 December 2014 (Ref. 2014/927/EU), the Consumers, Health and Food Executive Agency has been transformed into the Consumers, Health, Agriculture and Food Executive Agency – CHAFEA from 1st January 2014 to 31 December 2024 and has also been made responsible for implementing the information provision and promotion measures concerning agricultural products implemented in the internal market and third countries.

PROGRAMMES DELEGATED TO THE AGENCY OVER THE PERIOD 2008-2014 By its decision (2008/544/EC) of 20th June 2008, the Commission established the Executive Agency for Health and Consumers (EAHC), with the mandate to manage the following programmes in the field of Public Health, Consumers and Food Safety Measures:

Public Health Programme 2003-2008 – Decision N° 1786/2002/EC,

Public Health Programme 2008-2013 – Decision No 1350/2007/EC,

Consumers Programme 2007-2013 – Decision No 1926/2006/EC,

Food Safety Training Measures – Regulation (EC) No 882/2004 and Directive 2000/29/EC.

Under the Community programmes mentioned above, EAHC has been responsible for implementing the following tasks as defined in the delegation act adopted on 9th September 20081 :

(a) Managing all the phases of the cycle of projects (for monitoring and dissemination purposes, the Agency shall take the necessary steps to create a database of projects or to continue an existing one, incorporating project descriptions and final results);

(b) Monitoring projects implemented under these programmes and measures, including the necessary checks;

(c) Collecting, processing and distributing data and in particular, compiling, analysing and transmitting to the Commission all information required to guide the implementation of Community programmes and measures, promote coordination and synergy with other programmes of the Communities, the Member States or international organisations;

(d) Organising meetings, seminars, talks and training measures;

(e) Helping to evaluate the programme's impacts in particular the annual and/or mid-term evaluation of the implementation of the programmes, and implementing follow-up actions on evaluations decided by the Commission;

(f) Disseminating the results of the information operations planned and implemented by the Commission;

1 Commission Decision of 9/09/2008- delegating powers to the EAHC


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(g) Producing overall control and supervision data;

(h) Participating in preparatory work on financing decisions.

The lifetime of the Executive Agency for Health and Consumers was extended to 31/12/2015.

Furthermore, the Commission decided in 2012 to extend the mandate of the Agency and to increase the volume of appropriations entrusted to it through a new amendment:

as a consequence, the Agency is responsible for the management of the part of the actions provided for in the Commission Decision C(2012) 1548, adopting a work programme for the funding of projects in the area of external trade relations, including access to the markets for non-European Union countries and initiatives in the field of trade-related assistance2. This extension also covers the delegation of actions pertaining to the Food Security Thematic Programme as provided for in Regulation EC/1905/2006 of the European Parliament and the Council establishing a Financing Instrument for Development Cooperation.

By its implementing Decision of 17 December 2013 (Ref. 2013/770/EU) the European Commission established the Consumers, Health and Food Executive Agency – Chafea - which replaced and succeeded the Executive Agency for Health and Consumers from 1st January 2014 to 31st December 2024.

The Commission Decision of 17 December 2013 entrusts the Agency with the implementation of the following programmes and actions:

- The Consumer Programme 2014-2020,

- The Public Health Programme 2014-2020,

- The Food Safety Training measures covered by Directive 2000/29/EC and

Regulation (EC) No 882/2004.

The Agency is also entrusted with the implementation of the legacy of following programmes and actions:

Public Health Programme 2003-2008 – Decision N° 1786/2002/EC,

Public Health Programme 2008-2013 – Decision No 1350/2007/EC,

Consumer Programme 2007-2013 – Decision No 1926/2006/EC,

Food Safety Training Measures – Regulation (EC) No 882/2004 and Directive 2000/29/EC,

By its Decision of 19 December 2014, the Commission extended the mandate of the Agency, by delegating to it the performance of tasks linked to the Implementation of information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries and food safety training measures covered by Decision C(2014) 1269, comprising, in particular, the implementation of appropriations entered in the general budget of the Union.

This Decision resulted in the creation in the Agency, in 2015, of an additional Unit, the Promotion of Agricultural Products Unit, which has been entrusted with the management of the new delegated Programme.

2 and its actions announced under the heading "Trade-related assistance, training and capacity building actions towards developing countries


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2. Annual Accounts 2.1. Legal Basis

The 2016 financial statements and reports on budget implementation of CHAFEA were prepared in conformity with:

Commission Regulation (EC) N° 651/2008 of 9 July 2008 - amending Regulation (EC) No 1653/2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for Executive Agencies to be entrusted with certain tasks in the management of Community programmes - in absence of expressly laid down rules, the general financial regulation shall be applied [Commission Delegated Regulation (EU) N°1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union, Council Regulation (EU, Euratom) N°966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation No 1605/2002].

Accounting Rules (based on IPSAS3) adopted by the Accounting Officer of the Commission in December 2004 last update in December 2015.

Council Regulation N° 58/2003 of 19 December 2002 - laying down the statute for Executive Agencies t be entrusted with certain tasks in the management of Community Programmes.

Commission Decision of 20 June 2008 – amending Decision 2004/858/EC in order to transform the ‘Executive Agency for the Public Health programme into the Executive Agency for Health and Consumers’.

Commission Implementing Decision (2012/740/EU) of 29 November 2012 - [amending Decision 2004/858/EC, as amended by Decision 2008/544/EC, establishing the Executive Agency for Health and Consumers in application of Council Regulation (EC No 58/2003], notably, extending the scope of the Agency activities to training measures outside the EU Member States.

Commission Implementing Decision of 17 December 2013 (2013/770/EU) establishing the Consumers, Health and Food Executive Agency and repealing Decision 2004/858/EC.

Commission Decision of 19 December 2013 [C(2013)/9505/final] delegating powers to the Consumers, Health and Food Executive Agency with a view to performance of tasks linked to the implementation of Union programmes in the field of consumers, health and food comprising, in particular, implementation of appropriations entered in the general budget of the Union.

Commission Implementing Decision of 17 December 2014 (2014/927/EU) amending Implementing Decision 2013/770/EU, in order to transform the ‘Consumers, Health and Food Executive Agency’ into the ‘Consumers, Health, Agriculture and Food Executive Agency’.

Commission Decision of 19 December 2014 [C(2014)9594/final] amending Decision C(2013) 9505 as regards the delegation of powers to the Consumers, Health, Agriculture and Food Executive Agency with a view to the performance of tasks linked to the implementation of information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries and food safety training measures covered by Decision C(2014) 1269, comprising, in particular, the implementation of appropriations entered in the general budget of the Union.

3 International Public Sector Accounting Standards


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2.2. Agency Accounts

The accounts of the Agency comprise the general accounts and the budget accounts, kept in euros on the basis of the calendar year. Each one of them follows different principles.

General accounts

The general accounts allow the preparation of financial statements: balance sheet, economic outturn, statement of changes in net capital, cash flow table and annex to the financial statements. The accounts are prepared on accruals basis, which means that the effects of the transactions or events are recognised when they occur, independently of the moment of the corresponding payment or receipt. The purpose of the financial statements is to provide information on the financial situation, performance, as well as changes in the financial situation of the Agency.

Budget accounts

The budget accounts give a detailed picture of the implementation of the budget. They are modified cash accounts. This means that, as in any cash system, any payment made or revenue received is recorded. In addition and, as opposed to the pure cash accounts, the budget accounts allow for the recording of payments appropriations carried over. They enable the preparation of the budget implementation reports as well as the budgetary outturn account. Both accounts have different purposes. Therefore, they are complementary. Discrepancies between the general accounts and the budget accounts are explained via a reconciliation of items as presented in point 6 of Part II. The accounts must be compliant with the rules, accurate, comprehensive and present a true and fair view of the financial position and also of the budget execution.

3. Accounting Principles

In conformity with Article 53 of the Commission Regulation EC N°1653/2004, the financial statements are prepared according to the following generally accepted accounting principles:

Going concern basis,

Prudence,

Consistent accounting methods,

Comparability of information,

Materiality,

No netting,

Reality over appearance,

Accrual-based accounting.

4. Consolidation

According to Article 57 of the Commission Regulation EC N°1653/2004, CHAFEA's annual accounts are consolidated with the Commission's annual accounts.

5. Accounting Rules

The accounting rules applied by the Agency must allow the consolidation with the Commission's accounts in accordance with § 11 of the Commission Regulation EC N°1653/2004 and Articles 152, 208 of the Financial Regulation. Additional information is provided in the notes to financial statements (Section II.5).


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PART II - Financial Statements

1. BALANCE SHEET -

31/12/2016

NOTES 2016 2015

ASSETS

I. NON-CURRENT ASSETS 70 389 46 587

Intangible fixed assets 5.2 1 914 693

Computer software

108 246 138 837

Accumulated depreciation

-106 332 -138 144

Tangible fixed assets 5.2 68 475 45 894

Plant, Machinery and Equipment

5 785 5 785

Furniture

25 730 14 095

Computer hardware

181 978 205 171

Other Fixtures and fittings

54 517 48 291

Acc. Depreciation

-199 535 -227 448

II. CURRENT ASSETS 5.3 2 205 053 1 924 103

Short term prefinancing

0 0

Prefinancing

0 0

Exchange short-term receivables 5.3.1 62 800 4 870

Amounts receivable-Public Bodies

1 056 889

Receivables from Consolidated Entities, Personnel and Others 61 744 3 981

Accrued income 5.3.2 173 0

Cash and cash equivalents 5.3.3 2 142 081 1 919 233

BCEE / ING 2 142 081 1 919 233

TOTAL ASSETS 2 275 442 1 970 690

LIABILITIES

III. CURRENT LIABILITIES 5.4 1 687 422 1 247 827

Short -Term provisions 5.4.3 0 0

Short -Term provision

0 0

Payables to consolidated entities 5.4.1 562 202 412 524

Prefinancing Subsidy – Commission

556 605 336 031

Other amounts payable to Consolidated Entities

5 596 76 493

Other amounts payable 5.4.2 80 518 25 933

Suppliers

2 107 7 283

Others amounts payable

78 411 18 650

Accrued charges and deferred income 5.4.4 1 044 701 809 370

Accrued Charges – Non consolidated entities

614 456 548 574

Accrued Charges -Consolidated Entities 430 246 260 796

TOTAL LIABILITIES 1 687 422 1 247 827

CAPITAL (NET ASSETS/LIABILITIES) 5.5 588 020 722 863

Accumulated Results from previous years

722 863 385 414

Economic result of the year -134 842 337 449

TOTAL CAPITAL 588 020 722 863

TOTAL LIABILITIES+CAPITAL 2 275 442 1 970 690


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2. STATEMENT OF FINANCIAL PERFORMANCE

31/12/2016

` NOTES 2016 2015

OPERATING REVENUE (A) 8 232 841 7 078 559

Total non-exchange revenue registered by the Agency 5.6 8 232 841 7 078 559

Subsidy received from the European Commission 5.6.1 8 789 446 7 409 460

Subsidy to be reimbursed in n+1

-556 605 -336 031

Other non-exchange revenue 0 5 128

Total exchange revenue registered by the Agency

2 Financial income

2

Reversal of provisions

Other exchange revenue

-

OPERATING / ADMINISTRATIVE EXPENSES (B)=C+D+E+F 5.7 8 365 858 6 739 548

Staff expenditure (C) 5.7.1 4 316 256 3 832 999 Staff costs

3 866 650 3 339 552

Pension & Unemployment Temp

5 087 13 093

Social security

38 852 40 683

Staff Perquisites and Social Activities

98 206 79 634

Allowances

307 461 360 037

Fixed assets related expenses (D) 5.7.2 33 280 28 772

Depreciation of intangible fixed assets

1 197 692

Depreciation of tangible fixed assets

32 083 28080

Other administrative expenses (E) 5.7.3 4 016 322 2 877 777 Rent Land & Buildings

970 923 668 558

Office Supplies and Maintenance

200 018 128 766

Communication & Publication

151 132 124 248

Transport & Insurance

2 622 -

Recruitment costs

10 318 18 470

Training costs

1 479 13 233

Missions

124 241 89 772

Experts and related expenditure

317 068 323 817

Goods & Services internal procurement

971 824 1 222 048

Expenses with consolidated entities 1 266 698 288 865

Short term provision for risk and liabilities (F) 5.4.3 /5.7.4

0 0

SURPLUS FROM OPERATING ACTIVITIES (G)=A-B -133 017 339 011

Financial operations expenses 5.7.5 -1 826 -1 562

Real exchange gains 5.7.6 0 -8

ECONOMIC RESULT FOR THE YEAR -134 842 337 449


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3. CASHFLOW TABLE (Indirect Method) 31/12/2016

EUR

2016 2015

CASH FLOW FROM OPERATING ACTIVITIES

Surplus from operating activities -134 842 337 449

ADJUSTMENTS 321 767 -38 692

Amortization/Depreciation -59 725 28 275

Increase/(decrease) in short term provisions for risk and liabilities - -12 490

Increase/(decrease) in short term pre-financing - -

Decrease/(increase) in short term receivables -56 810 2 812

Decrease/(increase) in short term receivables related with consolidated entities -167 7 616

Increase/(decrease) in accounts payable 56 645 -84 736

Increase/(decrease) in liabilities related to consolidated entities 381 824 19 831

NET CASHFLOW FROM OPERATING ACTIVITIES 186 925 298 757

CASH FLOW FROM INVESTING ACTIVITIES

Purchase of intangible and tangible assets 35 923 -21 455

NET CASHFLOW FROM INVESTING ACTIVITIES 35 923 -21 455

NET INCREASE/(DECREASE) IN CASH & CASH EQUIVALENTS 222 848 277 302

Cash and cash equivalents at the beginning of the year 1 919 233 1 641 931

CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 2 142 081 1 919 233

4. STATEMENT OF CHANGES IN NET ASSETS 31/12/2016

EUR

Reserves

Accumulated surplus/deficit

Economic Outturn

Total Net assets/liabilities

Fair value reserve Other reserve

Balance as of 31/12/2015 - - 385 413 337 449 722 863

Balance as of 01/01/2016 - - 385 413 - 385 413

Economic outturn of the year 2016 - - - -134 842 -

Balance as of 31/12/2016 - - 722 863 -134 842 588 020


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5. Notes to the financial statements

5.1 Currency and basis conversion

Functional and reporting currency: financial statements are presented in euros.

Transactions and balances: some payments were executed in foreign currency and gave origin to gains and losses duly booked in gains or losses for exchange rates.

5.2 Intangible and tangible assets

Intangible and tangible assets are registered at historical amount, which comprises their purchase price (including any import duties and non-refundable purchase taxes), and any directly attributable expenditure on preparing the asset for its intended use.

The materiality threshold used is 420 euros, which means that below this amount the expense is booked as a charge of the exercise.

Repairs and maintenance are charged to the economic period in which they have occurred.

Depreciation is calculated since the month of the asset reception and booked monthly, using the straight-line method to allocate the costs to the residual values over the estimated useful lives.

The Agency does not have any financial lease.

The depreciation rates used are listed below:

Assets Depreciation rate

Intangible assets – Computer Software 25% Plant, machinery and equipment 25% Furniture 10% , 25% Fixtures and fittings 10% Computer hardware 25%

Intangible net fixed assets – 1,914 €

During the year 2016, 2,418 € worth of software licenses were acquired.

Tangible net assets – 68,475 €

During 2016, the purchase of fixed assets was related to furniture (11,635 €) computer hardware (19,362 €) and other fixtures and fittings (23,668 €). In 2015, the IT Asset management service of CHAFEA initiated the retirement of a number of assets which were completely depreciated and therefore had a zero residual value.150 assets including PCs, screens, copiers, printers, mobile phone, plus non-material (e.g. software licenses) were retired. The retirement procedure was launched in ABAC ASSETS in 2015, but was only finalised in 2016. For this reason, the effect of asset retirement is shown in the 2016 statement. The remaining net amount corresponds to assets purchased in the previous years and/or transferred from the Commission in 2007. In 2007, the Commission transferred a group of assets which were in use in the Agency premises, bought by DG SANCO before the Agency's autonomy. The transfer was done from the management centres of DIGIT and OIL for the IT equipment and furniture respectively. The items transferred are detailed in the annex of the note PHEA D (2007)/101310 signed by the Director of the Agency and the Director of Directorate C of DG SANCO. The assets were transferred at gross book value on 1/1/2007 with the accumulated depreciation on 31/12/2006. This transaction created a profit recognised in the 2007 accounts for the net amount of 89,218€.


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The variation of fixed assets is presented below:

FIXED ASSETS

EUR

INTANGIBLE ASSETS

Computer Software

21001

Total

Gross book value at 31-12-2015 138 837 138 837

Additions of the year 2016 2 418 2 418

Disposals -33 008 -33 008

Transfer between headings

Other changes - -

1.Gross carrying amounts 31-12-2016 108 246 108 246

Accumulated amortization at 31-12-2015 138 144 138 144

Amortization of the year 2016 1 197 1 197

Write-back of amortization - -

Disposals -33 008 -33 008

Impairment - -

Write-back of impairment - -

Transfer between headings - -

2.Accumulated amortization and impairment at 31-12-2016 106 332 106 332

A. NET BOOK VALUE (1-2) 1 914 1 914

EUR

TANGIBLE ASSETS

Plant, Machinery

and Equipment

23001

Furniture and Rolling

24001

Computer Hardware

24101

Other Fixtures &

Fittings 24201

Total

Gross book value at 31-12-2015 5 785 14 095 205 171 48 291 273 342

Additions of the year 2016 - 11 635 19 362 23 668 54 664

Disposals - - -42 554 -17 442 -59 996

Transfer between headings - - - - -

Other changes - - - - -

1.Gross carrying amounts 31-12-2016 5 785 25 730 181 978 54 517 268 010

Accumulated amortization at 31-12-2015 5 785 12 188 171 444 38 031 227 448

Amortization of the year 2016 - 1 338 19 357 11 389 32 083

Write-back of amortization - - - - -

Disposals - - -42 554 -17 442 -59 996

Impairment - - - - -

Write-back of impairment - - - - -

Transfer between headings - - -

2.Accumulated amortization and impairment at 31-12-2016 5 785 13 526 148 246 31 978 199 535

B. NET BOOK VALUE (1-2) 0 12 204 33 732 22 539 68 475

TOTAL NET FIXED ASSETS (A+B) 70 389


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Internally generated intangible assets

The accounting treatment of internally developed intangible assets follows both IPSAS 31 Intangible assets and the International Accounting Standards (IAS 38). In the context of the above rules and additional guidelines from the Accounting Officer of the European Commission, the threshold for capitalisation of internally generated intangible assets has been set at 100,000 € in CHAFEA. In 2016 there were no developments but only maintenance, support and minor improvements. For the improvement of the new Programme Database 50 man-days were approved and used, the related budget estimation is 23,000 €.

5.3 Current Assets

5.3.1 Short Term Receivables – 62,800 €

This item includes amounts to be received from other institutions concerning the monthly difference of balance that occurs when there are inter-institutional transfers. It also concerns amounts to be recovered from the staff such as: allowances regularisation, amounts to be retained in staff salaries concerning nursery (‘crèche/garderie’).

5.3.2 Accrued income – 173 €

One item of 173€, related to salary payment balancing with other institutions, was accrued as income during the closure. It is a partial reimbursement to be paid to CHAFEA for salaries already paid in 2016. See full list of accruals in section 5.4.3.

5.3.3 Cash & Equivalents – 2,142,081 €

The amount included in this item, corresponds to the bank balance at 31/12/2016, in the bank accounts held by CHAFEA at "Banque et Caisse d' Epargne de l'Etat-Luxembourg" and at ING BELGIUM. The first bank account was opened under the framework contract signed between the Commission and BCEE. The second bank account was opened under the Framework contract for banking services signed with ING BELGIUM, in December 2014. The new account was tested and the integration of the account in CHAFEA and Commission accounting and payment systems was validated in 2016. From 2017, this bank account will be used for the Agency’s transactions (payments, income, recoveries), The Agency does not manage any petty cash.

5.4 Liabilities

5.4.1 Payables to consolidated entities – 562,202 €

This item includes liabilities towards consolidated entities as detailed below:

Balance of the annual subsidy to be reimbursed – 556,605 €

The amount of 556,605 € corresponds to the balance to be reimbursed to the Commission in 2017. It is composed by the part of the 2016 subsidy that remains after the payments made in 2016 and the payments appropriations carried-over to 2017 ( alias the non-used appropriations of 2016).


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It also includes the amount to be reimbursed concerning the non-used part of payment appropriations carried over from 2015 to 2016. According to article 18 n°3 of the Commission Decision C (2008) 4943 of 09/09/2008 the amount shall be recovered by the Commission when the accounts are closed. The details of calculation are presented in the Budget outturn table (Section III.1).

Other amounts payable to consolidated entities – 5,596 € This figure corresponds to amounts to be paid to other consolidated institutions and organisations (European Commission, Agencies, and European Parliament). The amounts relate to the monthly contribution of the Agency to the Commission (taxes and pension contributions of December 2016) and to salary items paid and to be recovered afterwards from the concerned institution. 5.4.2 Other amounts payable – 80,518 €

This item is made up of other payables (invoices received from suppliers and paid until the end of year), including amounts to be paid to the staff.

5.4.3 Accrued charges and deferred income – 1,044,701 €

This item concerns the expenses for invoices not received until 31/12/2016, but nevertheless booked in charges according to the principle of accrual-based accounting. The services were provided, the goods were received and the events took place in 2016, but the invoices or expense notes were not received until the end of the year. The amounts were estimated according to the nature of each expense:

o Missions: estimated costs (mission orders), o Services (IT, Service Level Agreements - SLA, Consultants, Audits): pro-rata temporis, % of

completion if known or reasonably estimated, o Furniture, office supplies, drinks: goods receipts/orders, o Meetings of experts: estimated costs (cost declarations).

It includes as well, an estimation of the holidays not taken until 31/12/2016. According to the principle of accrual-based accounting, the cost related to the days not taken must be recognised during the year in which the services occurred. The amount was calculated on the basis of daily gross salary. Below, is the detail of the accruals booked at year end 2016: Accrued charges (EUR) 1 044 701 49055000 Accrued Charges 614 456 Missions 14 791 Recruitment 10 556 IT expenditure, office supplies and other services 140 615 IT invoice 2 713 Experts & Related Expenditure 145 056 Staff (holidays not taken) 59 243 Communication (Tipik Agency/ Nookom EZHZ) 142 788 Audits and Consultants 98 694


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49055900-Accrued Charges- Consolidated Entities

430 246

DG HR 22 003 OPOCE 1 073 PMO 20 661 OIL 16 676 DIGIT 205 000 CDT 164 163 EP 669 Accrued income (EUR) 173 4905000 - Accrued income 173

5.5 Capital – 588,020 €

The capital amount of 588,020 € is composed by the accumulated economic results from previous years (722,863 €) and by the economic result of 2016 (-134,842 €). The economic result of the year is different from the budgetary result due the differences between the general accounts and the budgetary accounts. Additional information concerning the reconciliation between both accounts is provided in Table 6 of Part II. The economic result can be decomposed as follows:

Economic Result 2016 a)= RAL 2015-RAL 2016+Accruals 2016-Accruals 2015-Open Invoices 2016+Open invoices 2015+Capital Expenditure-Depreciations and provisions 2016

a) Difference between the carry-forwards of n+1 and n (RAL = Reste à Liquider), adjusted by accruals, depreciations, provisions, capital expenditure and open invoices.

5.6 Operating revenue – 8,232,841 €

5.6.1 Subsidy

Subsidy received from the European Commission for 2016: 8,789,446 €

This amount concerns the subsidy received for 2016 from the European Commission to cover operating expenditure.

The contribution by program was split as follows (including 2.73% of EFTA Participation to the Public Health and to the Consumers Programmes):

Public Health Programme: 4,323,906 €

Consumers Programme: 1,737,164 €

Better Training for Safer Food: 1,170,000 €

Promotion of Agricultural Products: 1,558,376 €

Subsidy to be reimbursed: 556,605 €

This amount will be reimbursed to the European Commission in 2017. It results from the non-executed budget for 2016, as well as from the cancelled payment appropriations from 2015.


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The net revenue of 8,232,841 € results from the difference between the total subsidy received and the amount to be returned in 2017 (556,605 €). There was no other revenue received during the year which should be included in the calculation of the net revenue.

5.7 Operating/Administrative expenditure

5.7.1 Staff Expenditure – 4,316,256 €

This item includes staff costs (basic salary, allowances, social security, pension, insurances) with Temporary and Contract Agents and costs incurred with staff perquisites and social activities such as: school bus, contribution to nursery (‘crèche/garderie’).

5.7.2 Fixed assets related expenses – 33,280 €

This item includes the depreciation for the year of the intangible and tangible fixed assets. The amount is calculated using the straight-line method at the aforementioned depreciation rates. The depreciations are booked monthly starting at the asset reception month. Details are shown in section 5.2 of Part II.

5.7.3 Other Administrative Expenses – 4,016,322 €

This item includes the remaining operating costs as detailed below:

Rent Land and Buildings – 970,923 € This item corresponds the expensed amounts in the rent and charges of the Drosbach building regarding the year 2016 (operating lease). It also includes the cost of extension of archive space.

Office supplies & Maintenance, IT equipment under the capitalisation threshold – 200,018 €

This item corresponds to expensed amounts in office supplies, furniture. It includes as well, equipment maintenance. It also includes the acquisition cost of IT equipment under the capitalisation threshold (420 €), which are thus considered as pure expenses.

Communication, Publications & Translations – 151,132 € This item includes charges related to: translations, publications, communication services including services provided by (or through) the Commission (DG DIGIT). This amount also includes small amounts of costs related to transport and insurance incurred in 2016.

Recruitment costs – 10,318 € This item includes the costs concerning travel (and daily allowances if applicable) reimbursed to candidates who came for job interviews in the Agency.

Training costs – 1,479 € This item includes the costs related to training provided by the Commission services (DG HR, DG BUDG, DG DIGIT and third parties.

Missions – 124,241 € This item includes the expenses concerning the missions of staff: travel costs, hotel, daily allowances, etc.

Experts and related expenditure – 317,068 €

This item includes the amounts related to experts (daily allowances, travel costs), the reimbursement of travel expenses to participants in meetings organised by CHAFEA in the context of the Programmes (Public Health Programme, Consumer Programme and Better


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Training for Safer Food Initiative), as well as expenses incurred by the evaluators of calls for proposals, project reviewers and ex-post evaluators.

Goods, services and internal procurement – 971,824 €

This item includes several services such as interim, IT services, consultants, audits and others.

Expenses with consolidated entities – 1,266,698 € This item includes all expenses with consolidated entities regarding annual fees linked to the Service Legal Agreement with the Commission Paymaster Office (PMO), DG HR and for the medical service.

5.7.4 Short-term provisions

No short-term provision was booked in 2016.

5.7.5 Bank charges – 1,826 €

This item includes the amounts debited from the Agency's bank account by the account holders (BCEE and ING), which correspond to the cost of transactions done on the account during the year 2016.

5.7.6 Real exchange gains and losses – 0€

There were no real exchange transactions in 2016, which would result either in gains or in losses for the Agency.

5.8 Off balance sheet accounts – contingent liabilities and commitments for future funding – 1,567,023 €

According to EC Accounting Rule no 10, the term contingent is used for liabilities and assets which are not recognised because their existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity. The Agency's contingent liabilities in the meaning of this rule correspond to the outstanding potential payment obligations of the Agency ("Reste à Liquider" – R.A.L.) after deduction of all eligible expenses that have been already booked in the Economic Outturn Account. The corresponding total amount as at end December 2016 was 1,567,023 €, which represents unconsumed budgetary commitments which have been carried forward to the subsequent year. These commitments correspond to an amount of 1,037,419 € of accrued charges for 2016 already registered in liabilities for 2016 and an estimated amount of 529,604 € for which budgetary commitments have been registered but which do not impact the 2016 accruals-based accounting.


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6. RECONCILIATION OF THE ECONOMIC RESULT WITH THE BUDGET RESULT

EUR

Sign +/-

2016 2015

Economic result (Economic Outturn) +/- -134,842 337,449

Adjustment for accrual items (items not in the budgetary result but included in the economic result)

A Adjustments for Accrual Cut-off n-1 - -809,370 -811,943

B Adjustments for Accrual Cut-off n (i.e. accrued charges minus accrued income) + 1,037,419 809,370

C Unpaid invoices at year end but booked in charges (class 6) + 3,210 7,283

D Depreciation of intangible and tangible fixed assets + 33,280 28,772

E Provisions + -

F Recovery Orders issued in 2013 in class 7 and not yet cashed -

G Pre-financing given in previous year and cleared in the year + -

H Payments made from carry-over of payment appropriations + 1,245,649 935,563

I Invoices booked in previous year +/- -4,176

Adjustment for budgetary items (item included in the budgetary result but not in the economic result)

J Asset acquisitions (less unpaid amounts) - -57,082 -17,279

K Prefinancing remaining open as at 31/12/N + 556,605 336,031

L Budgetary recovery orders issued before 2013 and cashed in the year +

M Payment appropriations carried over to N+1 - -1,567,023 -1,495,758

N Cancellation of unused carried over payment appropriations from previous year + 248,706 210,592

Total 556,552 335,903

Budgetary result (Budgetary Outturn) 556,605 336,031

Including amount of exchange rate differences

Delta not explained 53 128

As previously explained, the results of the general accounts and the budget accounts are different, due to the different approach between the two accounting systems. For the year 2016, the Economic result is -134,842 €, while the Budgetary result is +556,605 €. While the budgetary accounts give a picture of the budget implementation based on the principle of cash modified4, the general accounts5 provide information about the financial position, performance and changes in capital. The differences between the Economic and the Budgetary results for 2016 exercise can be explained as follows:

A) Reversal of Accruals 2015 -809,370 €: Costs charged in 2015 considering that the transactions or events occurred in 2015 but for which the payments were done in 2016.

B) Accruals 2016 +1,037,419 €: Costs charged in 2016 exercise considering that the transactions or events occurred in 2016, nevertheless the payments will be done in 2017. This amount also includes the provision booked in the general accounts to cover the

4 This means that the expenses or revenues are recorded when an in- or outflow occurs. The appropriations carried over are also recorded. 5 This means that the effects of the transactions or events are recognised when they occur, independently of the moment of the payment or receipt.


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holidays not taken by staff in 2016. It is not considered as an expense in the budgetary accounts, since no outflow occurred.

C) Outstanding invoice(s) at year end 2016. The amount of outstanding/unpaid invoices at 31.12.2016 is 3,210 €.

D) Depreciation + 33,280 €: In general accounts, the cost to be charged to the exercise corresponds to the depreciation of assets.

E) Provisions – No provision was booked in 2016.

F) No recovery order was issued in 2016 in class 7 and not yet cashed.

G) No pre-financing given in 2015 and cleared in 2016.

H) This amount 1,245,649 € has to be adjusted to the economic outturn since the impact on charges was registered in 2016, while the impact on budget accounts occurred in 2015. For details please refer to Budget Implementation Reports (section III.2).

I) No invoices booked in previous year in 2016. The GL 4445000 (Asset receipt), which accounted for the balance in 2015, has been cleared in 2016.

J) Asset acquisitions – 57,082 €: This amount has to be adjusted since the economic result includes the depreciations, without taking into account the related payments. Please refer to paragraph D).

K) Pre-financing open at 31/12/2016 + 566,605 €: This amount is adjusted to the economic result since it is not considered as revenue when determining the economic outturn. Moreover, this amount has to be returned to the Commission so that it is treated as a liability, while in budgetary accounts it is considered as revenue.

L) There was no budgetary recovery orders issued before 2015 and cashed in the year 2016.

M) Payments appropriations of 2016 carried over to 2017 – 1,567,023 €: This amount is intended to cover the commitments of 2016 carried over to 2017. It is recorded in budgetary accounts, but not in general accounts. For details please refer to Budget Implementation Reports (section III.2).

N) Non-used carried over payments appropriations from 2015 + 248,706 €: This amount corresponds to the non-used payment appropriations carried over from 2015 to 2016 (250,109€) as well as a commitment originating from 2014, which was not taken into consideration in the C8 funds in 2016, but has been recorded again in the carry forward of 2016-2017 (-1,403€) . The amount has to be adjusted.


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PART III - Reports on Budget Implementation

1. Budget Outturn Account

EUR

2016 2015

REVENUE

Commission subsidy (for the operating budget -Titles 1,2 and 3 - of the Agency) + 8 789 446 7 409 460

+

Other contributions and funding received via the Commission +

Other donors +

Fee income +

Other revenue + 10 204

TOTAL REVENUE (a) 8 789 446 7 419 664

EXPENDITURE Title I:Staff

Payments - 4 578 603 4 085 550

Appropriations carried over - 155 572 91 225

Title II: Administrative Expenses

Payments - 1 100 264 864 648

Appropriations carried over - 260 544 495 127

Title III: Operating Expenditure

Payments - 1 237 062 848 261

Appropriations carried over - 1 150 906 909 406

TOTAL EXPENDITURE

(b) 8 482 950 7 294 217

OUTTURN FOR THE

FINANCIAL YEAR (a-b) 306 496 125 447

Cancellation of unused payment appropriations carried over from previous year + 250 109 210 592

Adjustment for carry-over from the previous year of appropriations available at 31.12 arising from assigned revenue +

Exchange differences for the year (gain +/loss -) +/- - -8

BALANCE OF THE OUTTURN ACCOUNT FOR THE FINANCIAL YEAR 556 605 336 031

Balance year N-1 +/- 336 031

Positive balance from year N-1 reimbursed in year N to the Commission - -336 031

Result used for determining amounts in general accounting

556 605

Commission subsidy - agency registers accrued revenue and Commission accrued expense 8 232 841

Pre-financing remaining open to be reimbursed by agency to Commission in year N+1 556 605

-


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2. Budget Implementation Reports

EUR

REVENUE

Initial Budget

Revised Budget

1st Amendment

Revised Budget

1st revision

Revised Budget

2nd Amendme

nt (*) budget transfers approved by CHAFEA’s Steering Committee

I01000 European Community Contribution

8,534,500 8,518,376 8,518,376 8,628,376

I02000 EFTA Contribution

161,070 161,070 161,070 161,070 TOTAL

8,695,570 8,679,446 8,679,446 8,789,446

EXPENDITURE

Commitment Item Title

Initial Budget

Revised Budget

1st Amendment

Revised Budget

1st revision

Revised Budget

2nd Amendme

nt

Transfers Between Bud.Lines

Final Budget After

Amend. and

Transfers

Commitments Execution

31-12-2016 %

Payments Execution

31-12-2016 % Budg

Commitments carried forward

RAL

1111 Temporary agents 1 1,983,600 1,983,600 1,954,600 1,699,600 -284,000 1,699,600 1,699,600.00 100.00% 1,598,371.37 94.04% 0.00

1112 Contract agents 1 2,486,007 2,469,883 2,469,883 2,684,883 198,876 2,684,883 2,684,883.00 100.00% 2,602,403.33 96.93% 0.00

1131 Interim agents and blue book trainees 1 250,000 250,000 250,000 250,000 0 250,000 250,000.00 100.00% 201,605.52 80.64% 48,394.48

1211 Recruitment, enter. and leaving service 1 16,000 16,000 16,000 11,000 -5,000 11,000 11,000.00 100.00% 444.00 4.04% 10,556.00

1221 General, spec. & language training courses 1 40,000 40,000 40,000 40,000 0 40,000 40,000.00 100.00% 15,199.04 38.00% 24,800.96

1231 Admin. and Med. Service - PMO and DG HR 1 70,800 70,800 74,800 81,800 11,000 81,800 81,800.00 100.00% 61,138.90 74.74% 20,661.10

1241 Social service and other interventions 1 150,000 150,000 150,000 150,000 0 150,000 150,000.00 100.00% 99,100.10 66.07% 50,899.90

1251 Internal meetings, events and reception 1 900 900 900 900 0 900 600.00 66.67% 340.30 37.81% 259.70

1 Total 4,997,307 4,981,183 4,956,183 4,918,183 -79,124 4,918,183 4,917,883.00 99.99% 4,578,602.56 93.10% 155,572.14

2111 Rent of building and associated costs 2 998,500 998,500 998,500 998,500 0 998,500 998,500.00 100.00% 970,922.67 97.24% 27,577.33

2121 Fitting out 2 10,000 10,000 10,000 8,400 -1,600 8,400 8,353.92 99.45% 0.00% 8,353.92

2211 Hardware, software and linked expenditure 2 110,000 110,000 110,000 122,000 12,000 122,000 121,965.57 99.97% 74,304.12 60.91% 47,661.45

2221 ICT - DG DIGIT 2 100,000 100,000 90,000 90,000 -10,000 90,000 90,000.00 100.00% 5,000.00 5.56% 85,000.00

2311 Furniture and associated expenditure 2 28,900 28,900 28,900 28,900 0 28,900 23,528.38 81.41% 6,955.64 24.07% 16,572.74

2312 Handling and removal services 2 20,000 20,000 20,000 0 -20,000 0

2321 Office supplies, library stocks (books, newspapers 2 5,400 5,400 5,400 5,400 0 5,400 5,399.83 100.00% 0.00% 5,399.83

2331 Current administrative services (financial, legal 2 4,000 4,000 4,000 4,000 0 4,000 4,000.00 100.00% 0.00% 4,000.00

2341 Postal charges 2 9,000 9,000 9,000 9,000 0 9,000 9,000.00 100.00% 6,916.84 76.85% 2,083.16

2351 Other operating services 2 125,553 125,553 135,553 135,553 10,000 135,553 100,060.23 73.82% 36,164.42 26.68% 63,895.81

2 Total 1,411,353 1,411,353 1,411,353 1,401,753 -9,600 1,401,753 1,360,807.93 97.08% 1,100,263.69 78.49% 260,544.24

3111 Meetings and information days 3 165,900 165,900 195,900 270,900 105,000 270,900 267,869.75 98.88% 132,768.40 49.01% 135,101.35

3121 Expenditure related to evaluation and review (ex 3 3 167,000 167,000 182,000 217,000 50,000 217,000 212,363.20 97.86% 132,337.14 60.98% 80,026.06

3131 Missions and related expenses 3 132,000 132,000 132,000 139,600 7,600 139,600 139,600.00 100.00% 109,549.16 78.47% 30,050.84

3141 Data collection IT services to support programme m 3 265,000 265,000 305,000 305,000 40,000 305,000 304,935.47 99.98% 140,213.92 45.97% 164,721.55 3142 Programme management specific IT systems - DG DIGI 3 680,142 680,142 665,142 665,142 -15,000 665,142 665,142.00 100.00% 545,142.00 81.96% 120,000.00

3151 Communication, editing, publications, website and 3 442,000 442,000 412,000 412,000 -30,000 412,000 399,191.74 96.89% 112,716.89 27.36% 286,474.85

3161 Ex-post auditing 3 130,000 130,000 130,000 130,000 0 130,000 123,025.00 94.63% 0.00% 123,025.00 3171 Studies, consultancy, translation and other programmes 3 304,868 304,868 289,868 329,868 25,000 329,868 275,840.65 83.62% 64,334.00 19.50% 211,506.65

3 Total 2,286,910 2,286,910 2,311,910 2,469,510 182,600 2,469,510 2,387,967.81 96.70% 1,237,061.51 50.09% 1,150,906.30

Grand Total 8,695,570 8,679,446 8,679,446 8,789,446 93,876 8,789,446 8,666,658.74 98.60% 6,915,927.76 78.68% 1,567,022.68


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CREDITS CARRIED OVER 2015-2016 -C8

EUR

Commitment Item Title Commitments Carried over 2015-2016

Commitments Execution 31-12-2016

%

Available Amount Budget-

Commitments (Commitments not

used )

Payments Execution 31-12-2016

1131 - Interim agents and blue book trainees (ex 1400+140 21,031.40 16,944.00 80.57% 4,087.40 16,944.00

1211 - Recruitment, entering and leaving the service 929.46 247.31 26.61% 682.15 247.31

1221 - General, specific & language training courses (ex 26,475.01 2,555.00 9.65% 23,920.01 2,555.00

1231 - Administrative and Medical Service - PMO and DG HR 6,629.80 6,629.80 100.00% 0.00 6,629.80

1241 - Social service and other interventions (ex 1301) 36,047.73 9,098.49 25.24% 26,949.24 9,098.49

1251- Internal meetings, events and reception (ex 2331) 111.33 37.58 33.76% 73.75 37.58

1 Total 91,224.73 35,512.18 38.93% 55,712.55 35,512.18

2121 - Fitting out 341,514.54 341,514.54 100.00% 0.00 341,514.54

2211 - Hardware, software and linked expenditure (ex 2100 59,446.86 56,744.07 95.45% 2,702.79 56,744.07

2221 - ICT - DG DIGIT (ex 2110) 440.73 0.00 0.00% 440.73 0.00

2311 - Furniture and associated expenditure (ex 2210) 41,204.17 41,204.16 100.00% 0.01 41,204.16

2321 - Office supplies, library stocks (books, newspapers 3,979.85 1,865.70 46.88% 2,114.15 1,865.70

2331 - Current administrative services (financial, legal 1,378.15 0.00 0.00% 1,378.15 0.00

2341 - Postal charges (ex 2400) 0.00 0.00 0.00% 0.00 0.00

2351 - Other operating services (ex 2500) 47,163.06 42,213.15 89.50% 4,949.91 42,213.15

2 Total 495,127.36 483,541.62 97.66% 11,585.74 483,541.62

3111 - Meetings and information days (ex 3100) 146,745.05 99,147.97 67.56% 47,597.08 99,147.97

3121 - Expenditure related to evaluation and review (ex 3 21,684.93 18,450.00 85.08% 3,234.93 18,450.00

3131 - Missions and related expenses (ex 3120) 32,817.85 10,057.57 30.65% 22,760.28 10,057.57

3141 - Data collection IT services to support programme m 159,667.24 153,742.35 96.29% 5,924.89 153,742.35

3142 - Programme management specific IT systems - DG DIGI 181,840.73 142,242.04 78.22% 39,598.69 142,242.04

3151 - Communication, editing, publications, website and 188,331.30 130,529.73 69.31% 57,801.57 130,529.73

3161 - Ex-post auditing (partly ex 3310) 114,992.00 114,992.00 100.00% 0.00 114,992.00

3171 - Studies, consultancy, translation and other programme exp. 63,327.25 57,433.50 90.69% 5,893.75 57,433.50

3 Total 909,406.35 726,595.16 79.90% 182,811.19 726,595.16

Grand Total 1,495,758.44 1,245,648.96 83.28% 250,109.48 1,245,648.96


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3. Notes on Budget Implementation

CHAFEA as an executive agency has an operating budget governed by the Commission Regulation N°1653/2004. According to Article 15 of Regulation EC N°58/2003, the operating budget covers exclusively the administrative expenditure for the financial year. The subsidy is transferred to the Agency in several instalments, according to Article n°27 of the Commission Decision C (2013)-9505 of 20/12/2013. The budget consists only of non-differentiated appropriations. Exercise 2016 Credits of the Year – C1

Revenue is composed of an annual subsidy transferred by the Commission. The subsidy for 2016 was 8,789,446 €. The subsidy was received in:

- 3 instalments from the Commission, DG SANTE in March, August and November 2016, - 3 instalments from the Commission, DG JUST in March, August and November 2016 - 3 instalments from the Commission, DG AGRI in April, August and December 2016.

The budget for 2016 was committed for an amount of 8,666,658.74 €, corresponding to 98.60% of the total. The payment execution reached the amount of 6,915,927.76 € corresponding to 78.68 % of the initial budget or to 79.80 % of the committed budget. A total amount of 1,567,022.68 € was carried over to 2016 representing 18.08 % of the commitments of the year. The major amounts carried over concern the activities of: - meetings and info days intended for Programme participants, - data collection and IT systems, - programme management specific IT systems - communication, editing, publications and websites, - financial audits contracted with PricewaterhouseCoopers in 2016

- furniture and associated expenditure - Studies, consultancy, translation and other programme - other operating services.

At the end of the year, a review of the provisional commitments took place, in order to ensure that only justified commitments would be carried over to 2017.


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Expenditure is divided into 3 titles: - Title 1: Expenses for personnel linked to the Agency This title includes expenses for: salaries, allowances and social costs, recruitment expenses, training, services provided by DG Admin and PMO, social perquisites and interim services.

EUR

Title 1 2016 % 2015 Delta 2016-2015

Delta 2016-2015

€ € € %

Budget Allocated 4 918 183 56% of the total budget

4 185 560 732 623 17.5%

Commitments Execution 4 917 883 100.0% 4 176 774 741 109 17.7%

Payments Execution 4 578 603 93.1% 4 085 550 493 053 12.1%

RAL 155 572 3.4% of the Commitments

execution

91 225 64 347 70.5%

Comments:

Title 1 represents 56.0 % of the total budget,

100 % of the budget was committed and 93.1% was paid and only 3.4% were transferred in RAL. On the budget lines related to salary, an additional 183,708 € (3.7%) was transferred to the next year (C9 fund source). Due to the annual nature of salary payments, this amount is not usable in the next year and will be decommitted during 2017.

The carry-over amounts from 2016 to 2017 concerns: o Interim services committed in 2016 exercise but to be paid in 2017. o Training and language courses for staff, o Services provided by PMO and DG HR – medical service and training (SLA), o Recruitment expenses,

The expenses in Title 1 (in terms of commitment execution) increased by 17.7 %. - Title 2: Central Support costs This title includes expenses related to: rent and charges, purchase of equipment, furniture, office supplies, service legal agreements with DG Budget, DIGIT and other services related to the operating activities.

EUR

Title 2 2016 % 2015 Delta 2016-2015

Delta 2016-2015

€ € € %

Budget Allocated 1 401 753 15.9% of the total Budget

1 409 000 -7 247 -0.5%


Payments Execution 1 100 264 78.5% 864 648 235 616 27.2%

RAL 260 544 19.1% of the Commitments

execution

495 127 -234 583 -47.4%

Comments:

Title 2 represents 15.9% of the total budget,

97.1 % of the budget was committed, 78.5 % was paid and 19.1 % (of allocated budget) was transferred in RAL,


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The most significant amount carried over to 2017 relates to hardware, software and linked expenditure contracted in 2016, but to be paid in 2017.

The most significant expense, 69.3 % of allocated budget in title 2 relates to office space: rent and charges.

- Title 3: Expenditure linked to the Agency's operations

This title includes expenses for: meetings organised for DG SANCO, payments of experts participating in the evaluation of calls for proposals, missions, IT expenditure, communication, ex-post audits directly related to operational activities.

EUR

Title 3 2016 % 2015 Delta 2016-2015

Delta 2016-2015

€ € € %

Budget Allocated 2 469 510 28.1% of the total Budget

1 814 900 654 610 36.1%


Payments Execution 1 237 062 50.1% 848 261 388 801 45.8%

RAL 1 150 906 48.2% of the Commitments

execution

909 406 241 500 26.6%

Comments:

Title 3 represents 28.1% of the total budget,

96.7% of the budget was committed, 50.1% was paid and 48.2% (of allocated budget) was transferred in RAL,

In comparison with 2015, the budget allocated increased by 26.6 %.

The amount of 1 150 906 € carried-over from 2016 to 2017 includes : o Meetings organised in 2016 for which the reimbursement of expenses will be paid

in 2017 and includes as well the amounts for meetings planned in the year 2017 for which experts were invited in 2016,

o Data collection & IT services: services provided in 2016 but not yet paid and services to be provided in the year 2017,

o Programme management specific IT systems – provided the Commission (DG DIGIT),

o Mission's expenses realised in 2016 but not paid until the 31/12/2016 to the concerned staff members,

o Communication and promotion activities in Consumers and BTSF: videos, booklets,

o Services related to ex-post evaluation and financial audit ex-post outsourced in 2016,

o Studies, consultancy, translation and other programmes.

Credits carried over from 2015 to 2016 – C8

In 2016 the RAL amounted to 1 495 758 € : o Title 1: 91,225 € 6.1 % o Title 2: 495,127 € 33.1 % o Title 3: 909,406 € 60.8 %

A review of open commitments took place at the end of 2016 and a total of 250 109 € was de-committed. This amount will be returned to the Commission after closure of the accounts. For more details please refer to the Budget Outturn account.


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The unused amounts concern some expenses that were foreseen to take place during the following exercise, but which did not finally occur.

4. Human Resources on 31-12-2016

Categories and grades 31-12-2016 Planned

Temporary Agents

AD14 1 1

AD13 1 1

AD12 2 3

AD11 1 2

AD10

AD9

AD8 1 1

AD7 1

AD6 1 2

AD5 3 3

AST7 1 1

AST6

AST5

AST 4 1 1

Total Temporary Agents 13 15

Contractual Agents

IV 27 24

III 10 12

II 7 9

I 1

Total Contractual Agents 45 45

TOTAL 58 60


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5. Overview of contracts on 31-12-2016

Expenditure Type

Commitment Contract Reference Contractor name Amount Good Service Restricted procedure

Framework contract

ADM PHE.1162

CHAFEA/2014/BDC/37/ADM - OIL - FURNITURE 2014 - SHELVES FOR ARCHIVES ROOM DRB B-3/002 -RE-COMMITMENT

EUROPEAN COMMISSION

2,793.00 x x

ADM PHE.1179 CHAFEA/2016/BDC/06/ADM - OIL - OFFICE SUPPLIES (PAPER)

EUROPEAN COMMISSION

613.80 x x

ADM PHE.1186 CHAFEA/2016/BDC/10/ADM - GISPEN - PURCHASE OF CONFERENCE TABLES - FWC OIB.DR.2/PO/2014/055/622 - LOT4

GISPEN SA 6,955.64 x x

ADM PHE.1198 CHAFEA/2016/BDC/16/ADM - OIL - OFFICE SUPPLIES

EUROPEAN COMMISSION

2,341.24 x x

ADM PHE.1201 CHAFEA/2016/SC/14/ADM - ONE4EU3 - ESP -DESIS DI/07338 LOT3 / ROSINE UWAMAHARO - W.O.M LEVEL3

ONE4EU3 CONSORTIUM

42,326.00 x x

ADM PHE.1202 CHAFEA/2016/SC/15/ADM - INNOVATIA CONSORTIUM - ESP -DESIS DI/07335 LOT2 / ROSINE UWAMAHORO - I.D. LEVEL 3

INNOVATIA 49,786.00 x x

ADM PHE.1217

07_01 - CHAFEA/2016/SC/35/ADM - PWC - FWC BUDG/15/PO/03 - PRICEWATERHOUSECOOPERS- EX-POST AUDIT

PRICEWATERHOUSECOOPERS

123,025.00 x x

ADM PHE.1218 CHAFEA/2016/SC/36/ADM - SERCO BELGIUM - USER SUPP. AGENT ANALYST INTRAMUROS

SERCO BELGIUM 20,413.00 x x

ADM PHE.1225 CHAFEA/2016/BDC/30/ADM - CDT - TRANSL. OF COA'S COMMENTS (ANNUAL ACCOUNTS 2015)

TRANSLATION CENTRE FOR THE BODIES OF THE EU

992.20 x x

ADM PHE.1226

CHAFEA/2016/BDC/29/ADM - OP - DELIVERY, DE-STORAGE & RECYCLING OF OBSOLETE CHAFEA PUBLICATIONS IN THE OP PREMISES

EUROPEAN COMMISSION

389.93 x x

ADM PHE.1230 CHAFEA/2016/BDC/25/ADM - STANDEXPOSIUM - PURCHASE OF 2 NOMADIC POP UP DISPLAY STAND

EIGHT COMMUNICATION

1,833.00 x x

ADM PHE.1237 01_01_37 - CHAFEA/2016/SC/37/ADM - BUDG-12PO-PO-02 / FC 30-CE-0542730/00-53 - PWC EU SERV. EESV

PRICEWATERHOUSECOOPERS EU SERVICES

42,405.00 x x

ADM PHE.1242 CHAFEA/2016/BDC/39/ADM - OIL - OFFICE SUPPLIES (PAPER)

EUROPEAN COMMISSION

613.80 x x

ADM PHE.1251 CHAFEA/2016/BDC/43/ADM - OIL - OFFICE SUPPLIES

EUROPEAN COMMISSION

1,830.99 x x

ADM PHE.1260 CHAFEA/2016/BDC/50/ADM - GISPEN - PURCHASE OF FURNITURE FOR THE RELAX CORNER

GISPEN SA 3,613.33 x x

ADM PHE.1269 CHAFEA/2016/BDC/56/ADM - OIL - FURNITURE 2016

EUROPEAN COMMISSION

10,166.41 x x

ADM PHE.1272

CHAFEA/2016/SC/42/ADM - ONE4EU3 - ESP -DESIS DI/07338 LOT3 / DEL VALLE FLAQUÉ FERNANDEZ RAQUEL MARIA - W.O.M LEVEL3

ONE4EU3 CONSORTIUM

42,326.00 x x

AGR PHE.1168

CHAFEA/2016/SC/01/AGR - SCHAEFER - TEST OF THE SEP SUBMISSION FORMS CREATED FOR THE CFP FOR PROMOTION &OF AGRICULTURAL PRODUCTS - FINAL DECOMMITMENT (NON-SIGNATURE OF THE CONTRACT)

SCHAFER 450.00 x x

AGR PHE.1169

CHAFEA/2016/SC/02/AGR - POMMEREAU - TEST OF THE SEP SUBMISSION FORMS CREATED FOR THE CFP FOR PROMOTION &OF AGRICULTURAL PRODUCTS

POMMEREAU 450.00 x x

AGR PHE.1239 CHAFEA/2016/SC/38/AGR - BARZAN - PREPARING GUIDANCE FOR EXTERNAL EVALUATORS ON THE ASSESSEMENT

BARZAN 3,150.00 x x


28/32

Expenditure Type


Framework contract

AGR PHE.1261

CHAFEA/2016/BDC/52/AGR - CIANO (VIA INTERNAL APPLICATION "PRESTO) - CATERING - INFO DAY ON CALL FOR PROP. 2017 - 31/01/2017 - BRUSSELS

CIANO TRADING & SERVICES

12,059.41 x x

AGR PHE.1262

CHAFEA/2016/BDC/55/AGR - STANDEXPOSIUM (EIGHT COMMUNICATION) - PURCHASE OF 4 ROLL-OUT BANNERS

EIGHT COMMUNICATION

602.20 x x

AGR PHE.1263 CHAFEA/2016/BDC/53/AGR - OBJECTIF - PURCHASE OF BADGES FOR AGRI INFO DAY 2017

OBJECTIF 278.00 x x

AGR PHE.1264 CHAFEA/2016/BDC/54/AGR - IGEP - PURCHASE OF LANYARDS (+PRINTING) FOR AGRI INFO DAY 2017

INTERNATIONAL GRAFIC EDITIONS

992.00 x x

AGR PHE.1267 CHAFEA/2017/BDC/57/AGR - OP - PUBLICATION OG AGRI CALLS FOR PROPOSAL 2017

EUROPEAN COMMISSION

2,750.00 x x

BTSF PHE.1219 CHAFEA/2016/SC/03/BTSF - NOOKOM - PRODUCTION OF BTSF ANNUAL REPORT 2015 / AD1

NOOKOM 49,999.36 x x

BTSF PHE.1222

CHAFEA/2016/SC/06/BTSF - NOOKOM - PROVISION OF A RANGE PROMO-MATERIAL FOR BTSF - ADD1 (DURATION EXT.)


BTSF PHE.1240 CHAFEA/2016/BDC/36/BTSF - NOVOTEL LUXEMBOURG - BTSF INFO DAY - 20/09/2016

MULTIPLE 2,080.00 x x

BTSF PHE.1254 CHAFEA/2016/SC/05/BTSF - NOOKOM - ORGANISATION BTSF INFO DAY 2016


CP PHE.1178

CHAFEA/2016/SC/25/CP - RPA - PRODUCTION OF MARKET STUDY ON THE PUBLIC PROCUREMENT PROCEDURE - FMK SANCO/2012/02/011 LOT2

RISK & POLICY ANALYSTS LIMITED

49,090.00 x x

CP PHE.1221 CHAFEA/2016/SC/07/CP - NOOKOM - ORGANISATION OF ECC NET INFO DAY 2016


CP PHE.1232 CHAFEA/2016/SC/33/CP - NOOKOM - PRODUCTION OF VOICE OVER FOR A VIDEO PROMOTING ECC NETWORK


IT PHE.1175 CHAFEA/2016/BDC/02/IT - DIMENSION DATA - MAINTENANCE OF VIDEOCONFERENCE SYSTEM

DIMENSION DATA BELGIUM

943.38 x x

IT PHE.1177

CHAFEA/2016/BDC/03/IT - GETSYS LUXEMBOURG - PURCHASE OF COPIER & SCANNER + 5 YEARS MAINTENANCE - FWK DI/6940

GETSYS LUXEMBOURG

23,202.95 x x

IT PHE.1181 DIGIT - MOU REGARDING THE E-INVOICING OF THE PROCUREMENT SERVICES IN THE IT FIELD

EUROPEAN COMMISSION

10,000.00 x x

IT PHE.1182 CHAFEA/2016/BDC/01/IT - COMPAREX NEDERLAND B.V. - PURCHASE & RENEWAL OF SOFTWARE IN Q1

COMPAREX NEDERLAND BV

7,985.20 x x

IT PHE.1185 CHAFEA/2016/SC/32/IT - DIMENSION DATA - INSTALLATION OF A VIDEOCONFERENCE SYSTEM

DIMENSION DATA BELGIUM

4,550.00 x x

IT PHE.1188 CHAFEA/2016/BDC/09/IT - SYSTEMAT - PURCHASE OF LOCK CABLES

SYSTEMAT LUXEMBOURG PSF SA

493.00 x x

IT PHE.1193 CHAFEA/2016/SC/29/IT - ONE4EU3 - ESP -DESIS DI/07338 LOT3 / LUISA SOARES MARQUES

ONE4EU3 CONSORTIUM

109,225.20 x x

IT PHE.1194 CHAFEA/2016/SC/27/IT - SERCO BELGIUM - A. MENIDIATIS (SYSTEME ADMINISTRATOR) - FC 07390


IT PHE.1195 CHAFEA/2016/SC/26/IT - SERCO BELGIUM - A. MENIDIATIS (SECURITY CONSULTANT) - FC 07390


IT PHE.1196 CHAFEA/2016/SC/28/IT - EURORA CONSORTIUM - ESP-DESIS DI/07330 LOT1 / JP MAQUESTIAUX

CONSORTIUM EURORA - ARHS DEVELOPMENTS

94,987.20 x x

IT PHE.1197 CHAFEA/2016/SC/30/IT - INNOVATIA CONSORTIUM - ESP -DESIS DI/07335 LOT2 / PHILIPPE BRYNAERT


IT PHE.1199 CHAFEA/2016/BDC/16/IT - GISIS - MOVE OF IT ASSETS FROM DRB A3 TO DRB E2

GISIS 1,648.04 x x


29/32

Expenditure Type


Framework contract

IT PHE.1207 CHAFEA/2016/SC/21/IT - ORACLE - RENEWAL OF MAINTENANCE FOR ORACLE USER LICENSES

ORACLE BELGIUM BVBA

1,577.56 x x

IT PHE.1210 CHAFEA/2016/BDC/21/IT - SAP BELGIUM - MAINT. RENEWAL OF SAP & BO LICENSES

SAP BELGIUM - SYSTEMS APPLICATIONS

3,321.20 x x

IT PHE.1211 CHAFEA/2016/BDC/22/IT - SYSTEMAT - PURCHASE OF DISKS & MAINTENANCE OF OLD SERVERS


3,550.38 x x

IT PHE.1214

CHAFEA/2016/BDC/27/IT - GETSYS LUXEMBOURG - PURCHASE OF CONSUMABLES FOR PRINTERS - FWK DI/6940

GETSYS LUXEMBOURG

14,766.02 x x

IT PHE.1215 CHAFEA/2016/BDC/28/IT - COMPAREX NEDERLAND B.V. - MICROSOFT LICENSES


9,302.92 x x

IT PHE.1216 CHAFEA/2016/SC/34/IT - SERCO BELGIUM - USER SUPP. AGENT ANALYST INTRAMUROS - ADD2


IT PHE.1234 CHAFEA/2016/BDC/33/IT - COMPAREX NEDERLAND B.V. - MICROSOFT LICENSES


90.88 x x

IT PHE.1236 CHAFEA/2016/BDC/34/IT - BELGACOM - MAINTENANCE VIDEO CONFERENCE SYSTEM

PROXIMUS 1,810.00 x x

IT PHE.1238 CHAFEA/2016/BDC/35/IT - GETSYS LUXEMBOURG - MAINTENANCE FOR PRINTERS - FWK DI/6940

GETSYS LUXEMBOURG

979.28 x x

IT PHE.1241 CHAFEA/2016/BDC/38/IT - GETSYS LUXEMBOURG - REPARATION OF A COPIER - FWK DI/6940

GETSYS LUXEMBOURG

889.01 x x

IT PHE.1248 CHAFEA/2016/BDC/41/IT - BECHTLE AG - PURCHASE OF INFORMATIC EQUIPMENT (1 IPAD / 2 LAPTOPS)

BECHTLE AG 3,485.03 x x

IT PHE.1250 CHAFEA/2016/BDC/44/IT - BECHTLE AG - PURCHASE OF 3 SERVERS AND CONSOLLE - (2016-34564-0)

BECHTLE AG 17,344.46 x x

IT PHE.1252 CHAFEA/2016/BDC/47/IT - COMPAREX NEDERLAND B.V. - RENEWAL OF SOFTWARE IN Q4


2,921.82 x x

IT PHE.1255 CHAFEA/2016/BDC/45/IT - SYSTEMAT - PURCHASE OF PCS FOR NEW STAFF - (2016-35930-0)


20,304.44 x x

IT PHE.1256 CHAFEA/2016/SC/41/IT - INNOVATIA CONSORTIUM - ESP -DESIS DI/07335 LOT2 / PHILIPPE BRYNAERT


PHP PHE.1170

CHAFEA/2016/SC/10/PHP - GOPA.COM - PREPARATION OF A DISSEMINATION STARTEGY (2ND & 3RD HELTH PROGRAMMES OF EU)

GOPA COM. 49,990.00 x x

PHP PHE.1187 CHAFEA/2015/SC/72/PHP - MEDIA CONSULTA - P° OF SHORT VIDEOS - RECOMMITMENT

MEDIA CONSULTA TV & FILMPRODUKTION

50,050.00 x x

PHP PHE.1190 CHAFEA/2016/BDC/05/PHP- OP - PUBLICATION CALLS FOR PROPOSAL 2016

EUROPEAN COMMISSION

216.00 x x

PHP PHE.1191 CHAFEA/2016/BDC/13/PHP - CDT - TRANSL. OF CALL FOR PROPOSALS 2016 (ERN/FPA)


2,480.50 x x

PHP PHE.1192 CHAFEA/2016/BDC/12/PHP- OP - PUBLICATION CALLS FOR PROPOSAL 2016 - ERN/FPA

EUROPEAN COMMISSION

216.00 x x

PHP PHE.1203

CHAFEA/2016/BDC/19/PHP - 122ND CONGRESS OF THE GERMAN ASSOCIATION FOR INTERNAL MEDICINE - 09-12/04/2016 - MANNHEIM

MANNHEIMER KONGRESS UND TOURISTIK

500.00 x x

PHP PHE.1212

CALOUSTE GULBENKIAN FOUNDATION - CHAFEA/2016/BDC/17/PHP - RENTAL & EQUIPMENT - CONF. ON MIGRANTS & HEALTH ACTIONS - LISBON 12-13/05/2016

FUNDACAO CALOUSTE GULBENKIAN

3,000.00 x x

PHP PHE.1213

IFIC - CHAFEA/2016/BDC/18/PHP - RENTAL, CATERING & EQUIPMENT - 16TH INTERNATIONAL CONF. ON INTEGRATED CARE - BARCELONA - 23-25/05/2016

STICHTING INTERNATIONAL FOUNDATION

6,300.00 x x


30/32

Expenditure Type


Framework contract

PHP PHE.1228 CHAFEA/2016/BDC/32/PHP - CDT - TRANSL. OF TOR FOR THE OPEN CALLS CHAFEA/2015/HEALTH 51


9,245.50 x x

PHP PHE.1245 CHAFEA/2016/SC/40/PHP - NOOKOM - CLUSTER MEETING - (BUDAPEST - 30/11/2016 TO 02/12/2016)


PHP PHE.1246

CHAFEA/2016/BDC/37/PHP - HOTEL PRESIDENT - MEETING VENUE & CATERING/CLUSTER MEETING - (BUDAPEST - 30/11/2016 TO 02/12/2016)

PRESIDENT MANAGEMENT

11,562.00 x x

PHP PHE.1257 CHAFEA/2016/BDC/47/PHP - CDT - TRANSL. OF TOR FOR THE OPEN CALL CHAFEA/2016/HEALTH/18


9,809.25 x x

PHP PHE.1259

CHAFEA/2016/BDC/51/PHP - CDT - TRANSL. OF CALL ANNOUNCEMENT - CALL FOR RARE DISEASES - SUPPORT FOR NEW REGISTRIES FROM EN TO OTHER LANGUAGES


2,480.50 x x

PHP PHE.1268 CHAFEA/2016/BDC/48/PHP - SCRIPTORIA - PURCHASE OF 60 ILLUSTRATIONS / VISUAL UNIVERSE HEALTH PROGRAMME

SCRIPTORIA 14,440.00 x x

PHP PHE.1270

CHAFEA/2016/BDC//PHP - CDT - TRANSL. OF TOR FOR THE OPEN CALL CHAFEA/2016/HEALTH/03 & CHAFEA/2016/HEALTH/04


21,873.50 x x


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6. Report on Financial Management in 2016

The Consumers, Health and Food Executive Agency (CHAFEA) is the result of the transformation of the Executive Agency for Health and Consumers (EAHC). On 9th September 2008, the Agency was entrusted with a new mandate enlarged to Consumers and Food Safety measures. In 2012, the Commission decided to further extend the mandate of the Agency and to increase the volume of appropriations entrusted to it, through a new amendment:

Consequently, the Agency was also responsible for the management of the part of the actions provided for in the Commission Decision C(2012)1548, adopting a work programme for the funding of projects in the area of external trade relations, including access to the markets for non-European Union countries and initiatives in the field of trade-related assistance6. This extension also covered the delegation of actions pertaining to the Food Security Thematic Programme as provided for in the Regulation EC/1905/2006 of the European Parliament and the Council establishing a Financing Instrument for Development Cooperation.

By its implementing Decision of 17 December 2013 (Ref. 2013/770/EU) the European Commission established the Consumers, Health and Food Executive Agency – Chafea - which replaced and succeeded the Executive Agency for Health and Consumers over the period from 1st January 2014 to 31 December 2024.

The Commission Decision of 17 December 2013 entrusted the new agency Chafea with the implementation of the following programmes and actions:

The Consumer Programme 2014-2020,

The Public Health Programme 2014-2020,

The Food Safety Training measures covered by Directive 2000/29/EC and Regulation (EC) No 882/2004.

The Agency was also entrusted with the implementation of the legacy of the programmes which were managed by the former Executive Agency for Health and Consumers – EAHC.

By the Commission Implementing Decision of 17 December 2014 (Ref. 2014/927/EU), the Consumers, Health and Food Executive Agency has been transformed into the Consumers, Health, Agriculture and Food Executive Agency – CHAFEA from 1st January 2014 to 31 December 2024 and has also been made responsible for implementing the information provision and promotion measures concerning agricultural products implemented in the internal market and third countries.

The implementation of the Agency's administrative budget - an annual subsidy transferred by the Commission to the Agency's bank account - is regulated by Commission Regulation (EC) N 1653/2004 on a standard financial regulation for Executive Agencies amended by Commission regulation EC n°651/2008 of 9/07/2008.

Financial Management and Internal Control

The Consumers, Health, Agriculture and Food Executive Agency has implemented a centralised organisational structure based on the Commission’s designed Financial Circuit Model 4, «Full

6 and its actions announced under the heading "Trade-related assistance, training and capacity building actions towards developing countries


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centralisation of financial transactions»7. According to this Model, the centralised verification of the financial aspects of a transaction must ensure that the operation is legal, regular and in due respect of the principle of sound financial management and that all related steps have been carried out correctly in compliance with the applicable regulatory requirements. The financial circuits in place are compliant with the "four eyes principle", meaning that the roles of initiation and verification are separated to ensure clearer accountability. The centralised financial ex-ante control function is not involved in the initiation of financial operations. All main financial procedures are documented and published on the Agency’s intranet.

The Agency operates in respect of the Commission-wide 16 Internal Control Standards, which aim at an effective operation of the control environment. In this perspective, the Agency performed a full risk assessment and internal control review.

Accounting systems

Having concluded a Service Level Agreement with the Budget Directorate-General of the European Commission (DG BUDG), the Agency implemented and uses the Commission hosted ABAC and SAP accounting tools. Since December 2007 the Agency also disposes of ABAC Assets, a specific ABAC module to manage fixed assets. To cash the operating subsidy paid by the European Commission and to execute payments, the Agency has opened a bank account in EUR, benefiting from the same framework contract conditions as the Commission. All transactions via this account are systematically made through the Commission managed ABAC, SAP and SWIFT systems.

7 provided for in the Annex to the Action 79 of the White Paper on reforming the Commission, 200/2000/COM, "Reforming the Commission – a White Paper – Part II – Action Plan" dated 01.03.2000.

Electronically signed on 29/06/2017 16:07 (UTC+02) in accordance with article 4.2 (Validity of electronic documents) of Commission Decision 2004/563

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